48-1047. District taxes
The district board shall make annual statements and estimates of the amount to be
raised to pay general obligation bonds of the district, which shall be provided for by
the levy and collection of ad valorem taxes on the assessed value of all the taxable real
and personal property in the district. The district board shall file the annual
statements and estimates with the clerk. The district board, on or before the date set
by law for certifying the annual budget of the county, shall fix, levy and assess the
amounts to be raised by ad valorem taxes on all of the taxable property in the district
and shall cause certified copies of the order to be delivered to the board of supervisors
and the department of revenue. All statutes relating to the levy and collection of
general county taxes, including the collection of delinquent taxes and sale of property
for nonpayment of taxes, apply to the district taxes provided for by this section.
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